Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Certificate of Origin | Importers Cannot Be Penalized for Relying on Valid Foreign-Issued COOs; Verification Burden Lies with Customs : CESTAT Chennai
CESTAT Chennai rules that importers acting in good faith on government-issued Certificates of Origin cannot be held liable for discrepancies in value addition claims. The Department must conduct its own statutory verification under the Interim Rules of Origin before denying preferential duty benefits, protecting importers from retrospective penalties based on unverified foreign data.